A&L Goodbody

Lobbying Organisation A&L Goodbody

Date published 21 Sep, 2022

Relevant Matter Legislation

Public Policy Area Public Expenditure and Reform

Period 1 May, 2022 to 31 Aug, 2022

Specific Details (1)Seeking to amend S.847A Taxes Consolidation Act 1997 to adjust the system for tax relief on donations to approved sporting bodies(2)Seeking to amend Irish VAT Consolidation Act 2010 (a) introduce a VAT compensation scheme, (b) reduce the VAT rate on exercise classes (3)Seeking to amend Charities Act 2009 to extend charitable status to NGBs and LSPs (4) seeking introduction of (a)system of tax refund on certain costs associated with personal/recreational exercise & (b)Employee exercise scheme

Intended results (1)To enable the ease and Incentivisation of donation giving to approved sporting bodies. (2) To mitigate the VAT cost incurred by sporting bodies. (3) To incentivise personal exercise.

Name of person primarily responsible for lobbying on this activity Paul Fahy (Partner, A&L Goodbody) and Bryan Hughes (Senior Associate, A&L Goodbody)

Did any Designated Public Official(DPO) or former Designated Public Official(DPO) carry out lobbying activities on your behalf in relation to this return? You must include yourself, and answer Yes, if you are a current DPO or a DPO at any time in the past. (What is a Designated Public Official?) No

Did you manage or direct a grassroots campaign? No

Was this lobbying done on behalf of a client? Yes

Client(s)

Client 1

Company name The Federation of Irish Sport

CRO number (if applicable)

Company address Irish Sport HQ, National Sports Campus, Blanchardstown, Dublin 15, Ireland

Main business or activity Sports

Company website www.irishsport.ie

Contact email address mary.oconnor@irishsport.ie

Contact phone number +353 1 6251155

Contact address Irish Sport HQ, National Sports Campus, Blanchardstown, Dublin 15, Ireland

Lobbying activity

The following activities occurred for this specific Subject Matter Area.

Submission (2-5)

Provision of a long-form report setting out the context for, and detail of, proposed tax changes in line with the Irish Government National Sports Policy 2018 – 2027 and the Sports Policy Action Plan 2021 – 2023. Two versions of this report were provided to the Federation of Irish Sport for onward submission to certain Government recipients on 18th, 19th and 24th August with a summary form of that report included within the wider FIS Pre-Budget Submission issued to certain Government recipients on 30th and 31st August

Designated public officials lobbied

The following DPOs were lobbied during this return period on this specific Subject Matter Area. These DPOs were involved in at least one of the Lobbying Activities listed above, but not necessarily all of them. As returns are specific to a Subject Matter Area the above Lobbying Activities may be associated with multiple returns.

Paschal Donohoe Minister (Department of Finance)

Jack Chambers Minister of State (Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media)

Catherine Martin Minister (Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media)

Cian Ó Lionáin Assistant Secretary (Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media)

Emma Cunningham Assistant Secretary (Department of Finance)

John Hogan Secretary General (Department of Finance)

Johnny Mythen TD (Dáil Éireann, the Oireachtas)

Mattie McGrath TD (Dáil Éireann, the Oireachtas)

Brendan Griffin TD (Dáil Éireann, the Oireachtas)

Peter Fitzpatrick TD (Dáil Éireann, the Oireachtas)

Alan Dillon TD (Dáil Éireann, the Oireachtas)

Ciaran Cannon TD (Dáil Éireann, the Oireachtas)

Malcolm Byrne Senator (Seanad)

Micheál Carrigy Senator (Seanad)

Shane Cassells Senator (Seanad)

Annie Hoey Senator (Seanad)

Fintan Warfield Senator (Seanad)

Micheál Ó Conaire Head of Unit (Department of Transport, Tourism and Sport)

Imelda Munster TD (Dáil Éireann, the Oireachtas)

Niamh Smyth TD (Dáil Éireann, the Oireachtas)

Christopher O'Sullivan TD (Dáil Éireann, the Oireachtas)